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SECTION 14. ADMINISTRATIVE
Internal Revenue Bulletin 1998-23 · 2026-10-03 edition · updated 2026-10-04 · United States
REVIEW PROCESS FOR SUSPENSION FROM THE 1040NR PROGRAM
.01 A 1040NR Filer that has been suspended from participation in the 1040NR Program has the right to an administrative review. During the administrative review process, the suspension remains in effect.
.02 If a 1040NR Filer receives a suspension letter, the 1040NR Filer may mail or deliver, within 30 calendar days of the date of the suspension letter, a detailed written explanation, with supporting documentation, of why the suspension letter should be withdrawn. This written response should be sent to the Project Office.
.03 Upon receipt of the 1040NR Filer’s written response, the Project Office will reconsider its suspension of the 1040NR Filer. The Project Office may either (1) withdraw its suspension letter and reinstate the 1040NR Filer, or (2) affirm the suspension.
.04 If a 1040NR Filer receives a letter affirming the suspension, the 1040NR Filer is entitled to an appeal, in writing, to the Director of Practice.
1998–23 I.R.B. 17 June 8, 1998
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